Czech Republic 2017 Changes to the VAT Law

June 23, 2017 Kaitlyn Smethurst

In April of 2017, the Parliament of the Czech Republic passed legislation that made important changes to the Republic’s Value Added Tax (VAT) Law. The act was then published and codified on June 16th, 2017 in the Collection of Laws, as part of publication 170/2017, seen here

Of the changes, the most notable is the expansion of the temporary reverse charge mechanism to include any remaining categories of supplies that are allowed under the EU VAT Directive (Council Directive 2006/112/EC). This includes use of the reverse charge when providing workers for construction or installation work, and when supplying goods as a security for realization of a warranty. These additions will be codified in the Czech VAT Act under sections 92e and 92ea. For more information, please see the original language found in the codified amendment


The post Czech Republic 2017 Changes to the VAT Law appeared first on Sovos.

Previous Article
Switzerland Confirms Revisions to VAT Act

The Federal Tax Administration has announced the following revisions to the VAT Act, effective January 1, 2...

Next Article
Colorado Issues Emergency Draft Rules on July 1 Use Tax Notice and Reporting Requirement

 On July 1, 2017, Colorado’s long anticipated notice and reporting requirements for non-collecting retailer...


Regulatory Analysis News - Delivered Weekly

Thank you for subscribing!
Error - something went wrong!